Does my mom have to file taxes for babysitting my son?

[babyblueyoshi]

My mother is 60 years old and currently unemployed but I gave her about $4000 in 2017 to help with taking care of my son. She's divorced and lives in my home. Does she have to file taxes for the $4000? I don't plan on claiming the child care cost on my tax return. Because to us, it's not like I'm her employer. I just wanted to give her some money as a sign of my appreciation. But I know the tax laws might not see it that way. Thanks!

[georgesT]

Your mother may still file her taxes, but she is not required by IRS to do so if earned income is  below the IRS minimum income requirement($10,400). 

If you consider the $4000 as a gift to your mother, then you can exclude from child care credit. However, you are eligible to claim the credit if the amount was to compensate for caring for your child while you was at work. 

See the answer to the following FAQ regarding Child and Dependent Care Credit qualifications.

https://ttlc.intuit.com/replies/3301418

[babyblueyoshi]

Thanks. She helps us fill in the gaps when my son is not in preschool. My husband and I both work full time. Now, if we do claim the child care credit (that we spent $4000 on child care), and she files tax return, is she a self-employed person, or a household employee? Because we live in the same house, but she's in a basement apartment. We also don't claim her as a dependent.